ABSTRACT:This article discussing about zakat, which is one of the laws of Islam and an obligation for all Muslims. Zakat distribution apply to these eight group of asnaf, that are enshrined in the Holy Quran which is in Surah At- Taubat paragraph 60. However, nowadays, this distribution should suit the age, and if we look closer, Zakat are use to develop or add another group of entrepreneurs which will further develop the socioeconomic Muslims and thus can develop the country and discuss the concepts and opinions of scholars associated with this problem